產業專家化對審計品質之影響

The Effects of Industrial Expertization on Audit Quality

余欣穎(Hsin-Yin Yu)

指導教授 ： 林昭伶

長榮大學/管理學院/經營管理研究所/碩士(2013年)

https://doi.org/10.6833/CJCU.2013.00098

摘要

會計師事務所在充滿競爭之環境中，會採取不同策略以追求更大的利益極大化，而產業專家化可提升審計品質及效率，故發展產業專家化成為會計師事務所近年來之趨勢，過去文獻以會計師事務所作為衡量產業專家之標的，然我國審計環境有別於國外，在法律責任以會計師個人為主而非國外以整體之會計師事務所，因此本研究以會計師個人為單位衡量產業專家化對審計品質是否有所影響，且過去文獻多以產業市佔率判斷會計師是否為產業專家，但產業市佔率門檻高低之設定卻難以界定，故本研究嘗試以不同產業市佔率之判斷門檻，和過去文獻作比較，觀察是否有所差異。本研究實證結果顯示產業專家化之家數市佔率排名與裁決性應計數呈不顯著，代表具有高家數市佔率排名之產業專家會計師對審計品質之提升並無幫助，而產業專家化之營收市佔率排名及產業專家化之資產市佔率排名均與裁決性應計數呈顯著負相關，代表具有高營收市佔率及資產市佔率排名之產業專家會計師對審計品質能有所提升，與預期及過去文獻結果部份相符，本研究可作為後續研究者在判斷產業市佔率高低設定之一項參考。

關鍵字

產業專家化 ； 產業市佔率 ； 審計品質

並列摘要

In a highly competitive environment, although accounting firms have adopted various strategies to maximize their profits, industrial expertization can improve the quality and efficiency of audit. Consequently, accounting firms have recently developed industrial expertization. Extant studies have used accounting firms as a benchmark to evaluate industry experts. The legal environment that Taiwanese auditors encounter differs from that of other countries. In Taiwan, individual accountants must bear legal liability. By contrast, in foreign countries, legal liability is the responsibility of accounting firms. This study employed accountants as a factor to evaluate the effects that industrial expertization have on audit quality. Extant studies have adopted industrial market shares to determine whether an accountant is an industry expert; however, the threshold of industrial market shares is difficult to define. Therefore, the researchers of this study used the market share thresholds of various industries to explore the effects of industrial expertization. The results were then compared with the findings of related studies to assess the differences. The empirical results indicated no significant correlation between the market share rankings regarding the number of accounting firms of industry specialization and the amount of discretionary accrual. This indicates that industry-specialized accountants with high market share rankings regarding the number of accounting firms do not improve the quality of audits. By contrast, the results indicated a significant negative correlation between the revenue and assets market share rankings of industry specialization and the amount of discretionary accrual. This indicates that industry-specialized accountants with high revenue and assets market share rankings improve the quality of audits. These results are consistent with the hypotheses of the current study and the results of the previous literature. The results of this study can provide a reference for future researchers when establishing industrial market share thresholds.

並列關鍵字

audit quality ； industrial expertization ； industrial market share

參考文獻

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